YR Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YR Consulting
Largest movements
- Cash -€27,450
down €27,450 (-15.1%), from €182,052 to €154,601
mainly Contributions, distributions and other (-€180,000) and Receivables within one year (-€22,327)
- Receivables within one year +€22,327
up €22,327 (+34.3%), from €65,005 to €87,331
of which Other amounts receivable: +€61,626
- Current investments +€9,680
new in 2025: €9,680
- Deferred charges and accrued income -€2,955
down €2,955 (-85.6%), from €3,454 to €499
- Other debts +€180,000
new in 2025: €180,000
- Reserves -€169,725
down €169,725 (-81.2%), from €209,032 to €39,307
- Tax, wage and social debts -€11,632
down €11,632 (-27.2%), from €42,718 to €31,086
- Gross operating margin -€116,149
down €116,149 (-86.8%), from €133,852 to €17,703
- Taxes -€26,727
down €26,727 (-86.0%), from €31,086 to €4,359
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,231 | €256,350 | -€881 | -0.3% |
| Fixed assets | 21/28 | €6,721 | €4,238 | -€2,482 | -36.9% |
| Tangible fixed assets | 22/27 | €6,721 | €4,238 | -€2,482 | -36.9% |
| Plant, machinery and equipment | 23 | €941 | €616 | -€325 | -34.6% |
| Other tangible fixed assets | 26 | €5,780 | €3,623 | -€2,157 | -37.3% |
| Current assets | 29/58 | €250,510 | €252,111 | +€1,601 | +0.6% |
| Amounts receivable within one year | 40/41 | €65,005 | €87,331 | +€22,327 | +34.3% |
| Trade receivables | 40 | €58,864 | €19,565 | -€39,299 | -66.8% |
| Other amounts receivable | 41 | €6,141 | €67,766 | +€61,626 | +1003.6% |
| Current investments | 50/53 | - | €9,680 | +€9,680 | |
| Cash at bank and in hand | 54/58 | €182,052 | €154,601 | -€27,450 | -15.1% |
| Deferred charges and accrued income | 490/1 | €3,454 | €499 | -€2,955 | -85.6% |
| Total equity and liabilities | 10/49 | €257,231 | €256,350 | -€881 | -0.3% |
| Equity | 10/15 | €213,032 | €43,307 | -€169,725 | -79.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €209,032 | €39,307 | -€169,725 | -81.2% |
| Distributable reserves | 133 | €209,032 | €39,307 | -€169,725 | -81.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,199 | €213,042 | +€168,844 | +382.0% |
| Amounts payable within one year | 42/48 | €44,199 | €213,042 | +€168,844 | +382.0% |
| Financial debts | 43 | €1,073 | €81 | -€992 | -92.5% |
| Credit institutions | 430/8 | €1,073 | €81 | -€992 | -92.5% |
| Trade debts | 44 | €408 | €1,875 | +€1,467 | +359.6% |
| Suppliers | 440/4 | €408 | €1,875 | +€1,467 | +359.6% |
| Taxes, remuneration and social security | 45 | €42,718 | €31,086 | -€11,632 | -27.2% |
| Taxes | 450/3 | €42,718 | €31,086 | -€11,632 | -27.2% |
| Other amounts payable | 47/48 | - | €180,000 | +€180,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,482 | €2,482 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,504 | €1,000 | -€504 | -33.5% |
| Gross operating margin | 9900 | €133,852 | €17,703 | -€116,149 | -86.8% |
| Operating profit (loss) | 9901 | €129,866 | €14,221 | -€115,644 | -89.0% |
| Financial income | 75/76B | €348 | €706 | +€359 | +103.2% |
| Recurring financial income | 75 | €348 | €706 | +€359 | +103.2% |
| Financial charges | 65/66B | €316 | €294 | -€22 | -7.0% |
| Recurring financial charges | 65 | €316 | €294 | -€22 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €129,898 | €14,634 | -€115,264 | -88.7% |
| Income taxes | 67/77 | €31,086 | €4,359 | -€26,727 | -86.0% |
| Profit (loss) for the period | 9904 | €98,811 | €10,275 | -€88,536 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,811 | €10,275 | -€88,536 | -89.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.